Facing billions of dollars in deficits and large gaps between revenues and planned spending, governors, state tax commissioners, and legislative fiscal leaders are seeking ways to raise revenues without raising taxes or slashing vital services. The enormous amount of uncollected taxes represents one area with a potential to significantly reduce the budget gap in many states. Billions of dollars are owed to states, yet many states collect only a small fraction of the actual amount owed. The efficient and correct collection of state debt, and the efficient and correct administration of the entire tax collection system, are worthy goals which may be approached in various ways, some of which are discussed herein. Collection of other debts is also discussed.